Ballerino

This action is brought by the people of the state to recover the amount of taxes levied in the year 1888 for state purposes upon certain property of the defendant, Bailen no, situate in the county of Los Angeles. The amount of the delinquent tax exceeds three hundred dollars. The prayer, of the complaint is for a judgment against defendant Ballerino for the amount of such tax, with five per cent for delinquency, and also interest thereon, “ and for a decree .... that said real estate be sold as provided by law, and that out of the proceeds of such sale said tax so due .... to said county .... be paid.” Judgment was rendered in favor of the plaintiff in accordance with this prayer of the complaint, and the defendant, Ballerino, appeals. By section 1 of “an act prescribing the form of complaints in actions to recover delinquent taxes, and to authorize the bringing of suits therefor” (Stats. 1880, p. 136, Bancroft ed., p. 402), it is provided that “any county, or city and county, where such taxes are delinquent, may sue in its own name for the recovery of delinquent taxes, whether the same be for county, or city and county and state purposes, or taxes, or either of them.” The…